Instructions For Property Record Report - Minnesota Department Of Revenue

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Instructions for Property Record Report 
Who must file? 
How to complete the Property Record 
Report 
Every electric light, power, gas, water, transportation, and
Each year, you must report any additions or retirements to
pipeline company doing business in Minnesota must file a
operating property that occurred during the previous
Property Record Report and certification form each year.
calendar year. Use the “Current Yr. Additions”, “Current
When is it due? 
Yr. Retirements,” and “Cost of Pollution Control/Specific
The report and certification are due by March 31. We may
Exemptions” columns to reflect the total cost as of January
grant a 15-day filing extension for good cause. (Email
2 of the assessment year.
your request for an extension to
sa.property@state.mn.us.)
If the “Current Yr. Total Cost” changed more than 10%
from the “Prior Yr. Cost,” you must explain the change in
For more information about how to request an extension,
the “Company’s Explanation” column.
visit our webpage at
New Property 
Extensions.aspx
A new property is one which is new to your company and
for which you have not reported any previous cost
Note: The report is in spreadsheet format and the
amounts to the department.
certification form is in PDF format. You must complete
and submit both of them to our office, as instructed
Add new property below your last property record.
below.
For new property, complete columns:
Certification Form 
Parcel ID
You must complete, sign, scan, and email the
County Name
Certification by Utility, Cooperative, or Pipeline
City/Town Name
Company
with your Property Record Report each year.
Property Description
Current Yr. Additions
You can download and print the certification form at our
Cost of Pollution Control/Specific Exemption (if
website, (Click Businesses >
applicable)
Taxes & Fees > Property Tax > Utility Property Tax >
Company’s Explanation
Certification by Utility, Cooperative, or Pipeline
Company for the Property Record Report.)
You must include the parcel ID for all property records.
Property Record Report 
When should new property be added to the 
The Property Record Report is used to apportion your
taxable Minnesota value to each parcel in which you have
Property Record Report? 
operating property.
You must add property to the property records if the
property was in its permanent location as of January 2 of
Each row in the Property Record Report identifies a
the current assessment year.
property type by parcel. We refer to each row as a record.
Multiple property types on the same parcel should have
The property does not have to be “in service” as of
the same parcel ID, but will be on different rows (records)
January 2 of the assessment year to be included on the
on the report.
property records.
In order to properly administer the Power Line Credit,
What are associated charges? 
counties need to know the tax revenue from each
Associated charges can include soft costs of construction
transmission line greater than or equal to 200 kV in a city
such as legal fees, permits, licensing, etc.
or organized township, and each transmission line greater
than or equal to 100 kV in an unorganized township.
These associated charges should be allocated across the
These types of transmission lines must be reported on
cost of all property included in a project and added to the
separate records on the Property Record Report.
property records with the associated property as it is
placed at its permanent site.
12/17

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